Commissioner of Income Tax [TDS] vs. Sri VAraha Laxmi Nrusimha Swamy DEvastanam

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

41 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 476 OF 2015 AGAINST THE JUDGMENT IN WPC 544/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE SUPERIOR GENERAL APOSTOLIC SISTERS OF MARY IMMACULATE, CHEERANCHIRA, CHANGANACHERRY

The Commissioner of Income Tax (Central) vs. Swapna Lahari Pvt Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

41 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 476 OF 2015 AGAINST THE JUDGMENT IN WPC 544/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE SUPERIOR GENERAL APOSTOLIC SISTERS OF MARY IMMACULATE, CHEERANCHIRA, CHANGANACHERRY

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

41 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 476 OF 2015 AGAINST THE JUDGMENT IN WPC 544/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE SUPERIOR GENERAL APOSTOLIC SISTERS OF MARY IMMACULATE, CHEERANCHIRA, CHANGANACHERRY

Commissioner of Income TAx-II, Hyderabad vs. M/s. Sri Balaji Bio MAss Power Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

41 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 476 OF 2015 AGAINST THE JUDGMENT IN WPC 544/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE SUPERIOR GENERAL APOSTOLIC SISTERS OF MARY IMMACULATE, CHEERANCHIRA, CHANGANACHERRY

The Commissioner of Income Tax -1 vs. Harmahendar Singh Bagga

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

41 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 476 OF 2015 AGAINST THE JUDGMENT IN WPC 544/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE SUPERIOR GENERAL APOSTOLIC SISTERS OF MARY IMMACULATE, CHEERANCHIRA, CHANGANACHERRY

Commissioner of Income Tax-II, vs. The Sirpur Paper Mills Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

41 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 476 OF 2015 AGAINST THE JUDGMENT IN WPC 544/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE SUPERIOR GENERAL APOSTOLIC SISTERS OF MARY IMMACULATE, CHEERANCHIRA, CHANGANACHERRY

M/s.V.R.Farms Pvt Ltd vs. Deputy Commissioner of Income Tax

The appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

TDS 4,26,357 4,26,357 Less Advance Tax -- -- 24,19,743 18,71,668 Add: Interest u/s 234B 2,31,376 1,64,666 Add: Interest u/s 234C 1,52,748 1,18,149 Tax + interest payable 28,03,867 21,54,483 Less: MAT credit 5,48,075 -- Total Tax + interest liability

M/S.P.SATYANARAYANA AND SONS vs. INCOME TAX OFFICER, WARD 1[9], HYDERABAD

Appeals are allowed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

TDS at 20% under Section 195(1) of the Act and also paid the same to Government account. However, according to the assessee, since it is a cost sharing agreement and payments were made by the assesee for reimbursement of cost/expenses, no 16 income is embedded therein. Therefore, the assessee is not liable to deduct tax under Section

M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

TDS deductible @ 2% was Rs. 1,84,41,814/=. The appellant-Company, while submitting a letter dated 18th May 1998 providing the details of payments made to Messrs. Essar Projects Limited, made a mention of payment made towards procurement of material to the tune of Rs. 72.60 Crores. The I.T.O with regard to the supply of these materials, discussed

PENDURTHI CHANDRASEKHAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,

The appeal is allowed and all the four substantial

Section 43D) shall prevail over the provisions of ICDS.” 41. In his order, the AO has proceeded on the assumption that since interest has accrued in the account books of M/s. Dakshin Shelters Private VRS, J & JUD, J I.T.T.A.No.706 of 2016 8 Limited, there is no prohibition on the assessee to withdraw the amounts from the unsecured loan amount

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

41,36,636/- which includes depreciation of the building block of Rs.4,92,10,011/-. The Assessing Officer came to the conclusion that the asseessee is not entitled to claim deduction of any amount twice, while arriving at the income of the concern. Accordingly, the depreciation claimed by the assessee in respect of the buildings amounting to Rs.4

The Pr. Commissioner of Income Tax - Central vs. Smt. Gavireddygari Aparna Kalyani

Bench: J SREENIVAS RAO,ALOK ARADHE

41:50 O.M.P.(I) (COMM.) 127/2023 Page 3 of 4 week from today. C. The parties may make an effort to resolve the disputes with regard to the difference in their computation of arrears of license fee, and also with regard to the question of TDS deducted by the petitioner. D. If they are not able to reconcile these disputes

M/S. SREE TRADING CORPORATION vs. INCOME TAX OFFICER, WARD 4(1), HYDERABAD

Bench: N.TUKARAMJI,UJJAL BHUYAN

41, Hyderabad. Respondent ! Counsel for Appellant : Ms. I.Maamu Vani ^ Counsel for respondent : Mr. J.V.Prasad HEAD NOTE: ? Cases referred 1 1980 (Supp) Supreme Court Cases 660 2 (2016) 15 SCC 785 HCJ & NTRJ I.T.T.A.No.205 of 2006 2 THE HON’BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON’BLE SRI JUSTICE N. TUKARAMJI I.T.T.A.No.205 of 2006 JUDGMENT